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Once we decide that this is a business entity, then our next question we have to ask is: What type of an entity is it? There are three choices available when it comes to US International Tax Law: a Corporation a Partnership or a Disregarded Entity The equivalent here of a Disregarded Entity is precisely […]
The question is: What is a Limited Liability? It is important to understand that a Limited Liability is a situation where a member has no personal liability for the debts of or claims against the entity by the reason of being a member. The determination of Limited Liability is made based on the local law; […]
There is one important exception to this rule: Per Se Corporations. The IRS publishes a list of Per Se Corporations per country. There can be only one choice for this corporation; it was always a corporation, nothing else; this entity will always be a corporation. In France a Societe a Limitee is a SA; in […]
Hello and welcome to Sherayzen Law Office Video blog. My name is Eugene Sherayzen and I’m an international tax attorney. Today we’re doing a video from Milwaukee, Wisconsin and I was just walking on the streets and I heard French being spoken by two gentlemen, and it put me to mind about Assurance Vie Accounts. […]
Hello and welcome to Sherayzen Law Office Video Blog. My name is Eugene Sherayzen and I’m an International Tax Attorney and today I would like to talk with you about accounts called Lokatas; these are Polish accounts and basically what they are for US Tax Purposes are fixed-deposit accounts like CD accounts in the United […]